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House Bill 9017
116th Congress(2019-2020)
Home Office Deduction Act of 2020
Introduced
Introduced
Introduced in House on Dec 17, 2020
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Introduced in House 
Dec 17, 2020
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Introduced in House(Dec 17, 2020)
Dec 17, 2020
No Linkage Found
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 9017 (Introduced-in-House)


116th CONGRESS
2d Session
H. R. 9017


To temporarily allow a deduction for the trade or business expenses of employees.

IN THE HOUSE OF REPRESENTATIVES

December 17, 2020

Mr. Morelle introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To temporarily allow a deduction for the trade or business expenses of employees.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Home Office Deduction Act of 2020”.

SEC. 2. Temporary deduction for trade or business expenses of employees.

(a) In general.—For purposes of the Internal Revenue Code of 1986—

(1) the qualified employee trade or business deductions of any taxpayer for any taxable year shall not be treated as itemized deductions, and

(2) in the case of an taxpayer who does not elect to itemize such taxpayer’s deductions for any taxable year, the taxable income of such taxpayer for such taxable shall be reduced by the qualified employee trade or business deductions of such taxpayer for such taxable year.

(b) Qualified employee trade or business deductions.—For purposes of this section—

(1) IN GENERAL.—The term “qualified employee trade or business deductions” means so much of the taxpayer’s employee trade or business deductions for the taxable year as exceed 2 percent the taxpayer’s adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986) for such taxable year.

(2) EMPLOYEE TRADE OR BUSINESS DEDUCTIONS.—The term “employee trade or business deductions” means so much of the deductions allowed by section 162 of the Internal Revenue Code of 1986 (determined without regard to section 67(g) of such Code) as are attributable to amounts paid or incurred—

(A) in the trade or business of being an employee, and

(B) during the period beginning on March 13, 2020, and ending on December 31, 2020.

(c) Phase-Out based on modified adjusted gross income.—

(1) IN GENERAL.—In the case of any taxpayer for any taxable year, the amount of qualified employee trade or business deductions taken into account under subsection (a) (determined without regard to this subsection) shall be reduced (but not below zero) by the amount which bears the same ratio to the amount of such deductions (as so determined) as—

(A) the excess of—

(i) the taxpayer’s modified adjusted gross income for such taxable year, over

(ii) $200,000 ($400,000 in the case of a joint return), bears to

(B) $50,000 ($100,000 in the case of a joint return).

(2) MODIFIED ADJUSTED GROSS INCOME.—For purposes of this subsection, the term “modified adjusted gross income” means the adjusted gross income of the taxpayer (as defined in section 62 of the Internal Revenue Code of 1986) for the taxable year increased by any amount excluded from gross income under sections 911, 931, and 933 of such Code.